Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
Whether excise duty is excluded form value closing stock - while disturbing the value of the closing stock the assessing authority could not change the method of accounting regularly employed - HC
Whether excise duty is excluded form value closing stock - while disturbing the value of the closing stock the assessing authority could not change the method of accounting regularly employed - HC
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